ValidateFin

Verifactu — la AEAT lo rechazaría (códigos 1190 y 1142)

A simplified invoice (F2) that carries a Destinatarios block — forbidden, code 1190 — and whose CuotaRepercutida (€100) does not match base × rate (€1,000 × 21 % = €210), far beyond control 1142’s ±€10 tolerance. The file PASSES the official XSD without a single complaint: the schema cannot see this; the AEAT rejects it.

IDVersion 1.0 — Invalid

A simplified invoice (F2) that carries a Destinatarios block — forbidden, code 1190 — and whose CuotaRepercutida (€100) does not match base × rate (€1,000 × 21 % = €210), far beyond control 1142’s ±€10 tolerance. The file PASSES the official XSD without a single complaint: the schema cannot see this; the AEAT rejects it.

Verifactu billing record (Spain, AEAT) IDVersion 1.0 Agencia Tributaria (AEAT) — Verifactu / SIFExpected result: Invalid — 2 errors

What this file shows

A simplified invoice (F2) that carries a Destinatarios block — forbidden, code 1190 — and whose CuotaRepercutida (€100) does not match base × rate (€1,000 × 21 % = €210), far beyond control 1142’s ±€10 tolerance. The file PASSES the official XSD without a single complaint: the schema cannot see this; the AEAT rejects it.

Transactions1
Total€1,100.00
Date in the file2026-01-20

The defects it carries

  • 1190Si TipoFactura es F2 o R5 el bloque Destinatarios no puede estar cumplimentado.
  • 1142CuotaRepercutida 100,00 € en lugar de 210,00 € (1 000 € × 21 %) — más allá de la tolerancia de ±10 €

Quoted verbatim from the validator, not paraphrased.

Last verified: License: CC-BY-4.0
Download the file Open the matching validator

Every party, IBAN and amount below is fictitious. The IBANs are structurally valid — they pass the mod-97 check — but they belong to no real account.

File content

<?xml version="1.0" encoding="UTF-8"?>
<sfLR:RegFactuSistemaFacturacion xmlns:sfLR="https://www2.agenciatributaria.gob.es/static_files/common/internet/dep/aplicaciones/es/aeat/tike/cont/ws/SuministroLR.xsd" xmlns:sf="https://www2.agenciatributaria.gob.es/static_files/common/internet/dep/aplicaciones/es/aeat/tike/cont/ws/SuministroInformacion.xsd">
  <sfLR:Cabecera>
    <sf:ObligadoEmision>
      <sf:NombreRazon>ValidateFin Demo SL</sf:NombreRazon>
      <sf:NIF>B12345674</sf:NIF>
    </sf:ObligadoEmision>
    <sf:RemisionVoluntaria>
      <sf:Incidencia>N</sf:Incidencia>
    </sf:RemisionVoluntaria>
  </sfLR:Cabecera>
  <sfLR:RegistroFactura>
    <sf:RegistroAlta>
      <sf:IDVersion>1.0</sf:IDVersion>
      <sf:IDFactura>
        <sf:IDEmisorFactura>B12345674</sf:IDEmisorFactura>
        <sf:NumSerieFactura>FA2026/0003</sf:NumSerieFactura>
        <sf:FechaExpedicionFactura>20-01-2026</sf:FechaExpedicionFactura>
      </sf:IDFactura>
      <sf:NombreRazonEmisor>ValidateFin Demo SL</sf:NombreRazonEmisor>
      <sf:TipoFactura>F2</sf:TipoFactura>
      <sf:DescripcionOperacion>Prestacion de servicios</sf:DescripcionOperacion>
      <sf:Destinatarios>
        <sf:IDDestinatario>
          <sf:NombreRazon>Cliente Ejemplo SA</sf:NombreRazon>
          <sf:NIF>A58818501</sf:NIF>
        </sf:IDDestinatario>
      </sf:Destinatarios>
      <sf:Desglose>
        <sf:DetalleDesglose>
          <sf:Impuesto>01</sf:Impuesto>
          <sf:ClaveRegimen>01</sf:ClaveRegimen>
          <sf:CalificacionOperacion>S1</sf:CalificacionOperacion>
          <sf:TipoImpositivo>21</sf:TipoImpositivo>
          <sf:BaseImponibleOimporteNoSujeto>1000.00</sf:BaseImponibleOimporteNoSujeto>
          <sf:CuotaRepercutida>100.00</sf:CuotaRepercutida>
        </sf:DetalleDesglose>
      </sf:Desglose>
      <sf:CuotaTotal>100.00</sf:CuotaTotal>
      <sf:ImporteTotal>1100.00</sf:ImporteTotal>
      <sf:Encadenamiento>
        <sf:PrimerRegistro>S</sf:PrimerRegistro>
      </sf:Encadenamiento>
      <sf:SistemaInformatico>
        <sf:NombreRazon>ValidateFin Demo SL</sf:NombreRazon>
        <sf:NIF>B12345674</sf:NIF>
        <sf:NombreSistemaInformatico>Demo SIF</sf:NombreSistemaInformatico>
        <sf:IdSistemaInformatico>VF</sf:IdSistemaInformatico>
        <sf:Version>1.0</sf:Version>
        <sf:NumeroInstalacion>0001</sf:NumeroInstalacion>
        <sf:TipoUsoPosibleSoloVerifactu>S</sf:TipoUsoPosibleSoloVerifactu>
        <sf:TipoUsoPosibleMultiOT>N</sf:TipoUsoPosibleMultiOT>
        <sf:IndicadorMultiplesOT>N</sf:IndicadorMultiplesOT>
      </sf:SistemaInformatico>
      <sf:FechaHoraHusoGenRegistro>2026-01-20T12:00:00+01:00</sf:FechaHoraHusoGenRegistro>
      <sf:TipoHuella>01</sf:TipoHuella>
      <sf:Huella>9CD58886523134CA9B193B80C5CDF69ECCEE705FFC84614E62E772746EED40F0</sf:Huella>
    </sf:RegistroAlta>
  </sfLR:RegistroFactura>
</sfLR:RegFactuSistemaFacturacion>

How we know these results hold

Every file in this library is run through the site's own validator on each build. The expected result stated above is asserted by an automated test — if a file stopped matching what this page claims, the build would fail. Two inherited fixtures were repaired this way before publication: three IBANs failed the mod-97 check and several names used characters outside the basic SEPA character set.

Verifactu billing record (Spain, AEAT)

All sample fileshttps://validatefin.com/samples/verifactu-rechazo-sdi.xml